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HomeMy WebLinkAboutVII (A1b) Telecommunications; Ordinance No. 2001-14, Adjusting Telecommunications Tax Rate in Lieu of Collecting Permit Fees Agenda 6-05-2001 Item VII Alb ORDINANCE NO. 2001 -1 4 A ORDINANCE OF THE CITY OF OCOEE, FOR THE PURPOSE OF ADJUSTING THE CITY'S LOCAL COMMUNICATIONS SERVICES TAX RATE IN ACCORDANCE WITH SECTION 337.401(3)(c)1., FLORIDA STATUTES, PROVIDING A CODIFICATION CLAUSE;PROVIDING A CONFLICT CLAUSE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR AN EFFECTIVE DATE AND FOR OTHER PURPOSES. WHEREAS, on July 1,2000, Florida's Communications Services Tax Simplification Act (ACT) became law. The ACT established a new tax structure designed to treat communications service providers in a nondiscriminatory manner with respect to the compensation these providers have traditionally provided to local governments; and WHEREAS, the new tax rates were not established in the initial adoption of the Act; and WHEREAS, the ACT directed the Legislature to set and adopt, in the 2001 Legislative Session, the new rates to be applied under the new tax structure; and WHEREAS,the Legislative restructuring,in the 2001 Legislative Session,resulted in a new Local Communications Services Tax,which is designed to apply equally to telephone service,cable service and wireless service providers and where such new rates shall become effective on October 1, 2001, without any action by the City of Ocoee; and WHEREAS, the Florida law permits municipalities to recover costs in the form of permit fees incurred by the municipalities in the exercise of its police power; and WHEREAS,Section 337.401(3)(01.,Florida Statutes(2001)allows a municipality to adjust its new Local Communications Services Tax upward by 0.12% in lieu of requiring and collecting permit fees from any provider of communications services; and ,.\U.eI... „Qa]av,,,di,.,nee-Ta ,ti.naf_Fe,mFe -0.a.a1 ate. WHEREAS, it is the intent of the City to exercise its authority to adjust its new Local Communications Services Tax upward by 0.1 2%in lieu of requiring and collecting permit fees from any provider of communications services. NOW,THEREFORE,BE IT RESOLVED BY THE COMMISSION OF THE CITY OF OCOEE, FLORIDA AS FOLLOWS: Section 1. 1. The City of Ocoee hereby invokes its authority, in accordance with Section 337.401(3)(c)l., Florida Statutes(2001),to adjusts its Local Communications Services Tax rate by the addition of 0.12% in lieu of requiring and collecting permit fees from any provider of communications services. The ACT is designed to be revenue neutral. Consistent with this specific legislative intent of the ACT that the new tax structure provide revenue neutrality for local governments, the City of Ocoee hereby makes this adjustment. 2. This adjustment shall be applied to the same communications services subject to the Local Communications Services Tax set forth in ss. 202.20(1)(a) and(1)(b), Florida Statutes (2001) and s. 202.19(2)(a), Florida Statutes (2001). 3. Section 337.401(3)(c)1., Florida Statutes (2001) requires that the City notify the Department of Revenue,by certified mail postmarked on or before July 16,2001,of whether the City will elect to forego the collection of permit fees. This statutory section permits the City to adjust its Local Communications Services Tax rate by ordinance or resolution. In accordance with these prerogatives the City adopts this Ordinance. Likewise,the City hereby declares that this Ordinance shall be its notice to the Department of Revenue of the City's election to require an adjustment of the Local Communications Services Tax in lieu of collecting permit fees. G Table¢owoc Dee vomm.n,orz..Lnrcuor.rcrnaFc -0140'aM 4. The City hereby declares that this adjustment shall remain in effect until and unless otherwise expressly repealed by the City,irrespective of whether the City,in its discretion,maintains a Local Communications Services Tax rate under ss. 202.20(1)(a) and (1)(b) or s. 202.19(2)(a), Florida Statutes (2001). Section 2. Inclusion in the Code of Laws and Ordinances. Specificity authority is hereby granted to codify to codify this Ordinance. It is the intention of the City of Ocoee that the provisions of this Ordinance shall become and be made a part of the City of Ocoee's Code or Ordinances,and that the sections of this Ordinance may be renumbered or relettered and the word "Ordinance" may be changed to "section." "article," or such other appropriate word or phrase in order to accomplish such intentions. Section 3. Repeal of Conflicting Ordinances. All ordinances or parts of ordinances, and all resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. Section 4. Savings. All fees,charges and financial obligations previously accrued pursuant to any ordinance and resolutions repealed pursuant to Section 2 above shall continue to be due and owing until paid. Section 5. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall, for any reason, be held to be invalid or unconstitutional. such decision shall not affect the validity of the remaining sections,sentences,clauses,and phrases of this Ordinance but shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. ,Ca4Ie10 ,«nranamN.c-r..-inllmoWvmItFem952401 ea Section 6. Effective Date. This Ordinance shall be effective immediately upon passage. FIRST READING THIS DAY OF ,2001. SECOND READING AND FINAL PASSAGE THIS DAY OF , 2001. CITY OF OCOEE, FLORIDA BY ITS CITY COMMISSION MAYOR ATTEST: CITY CLERK c,a.oI eau,o,.e in�c,-r... n...owtiie:..+.os,amea: